1. Increase the value-added tax incentives. From April 1 day in 2022 to February 3 1 day in 2022, small-scale taxpayers of value-added tax shall apply taxable sales income at the rate of 3% and be exempted from value-added tax; VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended. Continue to implement the service industry value-added tax deduction policy. In 2022, the deductible input tax of taxpayers in productive and life service industries will continue to be deducted, which are 10% and 15% respectively. (Responsible unit: Provincial Taxation Bureau)
2. Increase the income tax relief for small and low-profit enterprises. From 2022 to 2024, the portion of the annual taxable income of small and low-profit enterprises that exceeds 6,543,800 yuan but does not exceed 3 million yuan will be included in the taxable income at a reduced tax rate of 25%, and income tax will be paid at a reduced tax rate of 20%. (Responsible unit: Provincial Taxation Bureau)
3. Reduce the "housing and land taxes". Taxpayers who are indeed difficult to pay property tax and urban land use tax and meet the conditions for relief will be given relief in 2022 according to regulations. (Responsible unit: Provincial Taxation Bureau)
4 expand the scope of "six taxes and two fees". From 2022 to 2024, resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding stamp duty on securities transactions), farmland occupation tax, surcharge on education and surcharge on local education will be reduced by 50%, and the applicable subject will be expanded from small-scale taxpayers of value-added tax to small enterprises and individual industrial and commercial households. (Responsible unit: Provincial Department of Finance and Provincial Taxation Bureau)
5. Increase the pre-tax deduction of equipment and household appliances for small and medium-sized enterprises. In 2022, the newly purchased equipment and appliances with a unit value of more than 5 million yuan can be deducted before tax with a depreciation period of 3 years, and the depreciation period of 4 years, 5 years and 10 years can be deducted by half. Enterprises can enjoy preferential treatment on a quarterly basis, and the losses caused by insufficient deduction in that year can be carried forward for deduction in the next five tax years according to regulations. (Responsible unit: Provincial Taxation Bureau)
6. Implement unemployment insurance and industrial injury insurance to reduce the burden and stabilize the post. We will continue to implement the policy of reducing unemployment insurance and industrial injury insurance rates by stages. For catering, retail and tourism enterprises, unemployment insurance and work-related injury insurance premiums will be implemented in stages. Eligible enterprises can apply for deferred payment with the approval of the people's government of the insured place, and the period shall not exceed 1 year, and the late payment fee shall be exempted during the deferred payment period. For enterprises that do not lay off employees or lay off fewer employees, we will continue to implement the policy of stable return of inclusive unemployment insurance. In 2022, the proportion of small and medium-sized enterprises will increase to 90%, and eligible service market players will be given priority. (Responsible units: Provincial Department of Human Resources and Social Security, Provincial Department of Finance and Provincial Taxation Bureau)
7. Deferred payment of housing provident fund. Affected by the epidemic, enterprises that cannot pay the employee housing provident fund on time may apply for deferment according to law. (Responsible units: Provincial Department of Housing and Urban-Rural Development, Provincial Department of Finance, Nanchang Central Sub-branch of People's Bank of China, and people's governments of all districts and cities)
Food and beverage accommodation, wholesale and retail assistance support measures?
Encourage qualified areas to conduct regular nucleic acid testing for employees of catering retail enterprises free of charge, and subsidize the cost of epidemic prevention and disinfection of enterprises. In principle, in 2022, employees of catering retail enterprises will be given a subsidy of not less than 50% for regular nucleic acid testing. (Responsible units: Provincial Department of Finance, Provincial Department of Commerce, Provincial Health and Wellness Commission, and people's governments of all districts and cities)
Guide Internet platform enterprises such as takeout to further reduce the service fee standards of catering merchants. Encourage Internet platform enterprises to give preferential service fees to catering enterprises in county-level administrative areas where high-risk areas are located. (Responsible unit: Provincial Department of Commerce, Provincial Market Supervision Bureau)
From April 1 day in 2022 to February 3 1 day in 2022, the inspection fee for boilers and boiler water (medium) in catering and accommodation enterprises will be charged by half. (Responsible unit: Provincial Market Supervision Bureau)
Catering and accommodation enterprises and individual industrial and commercial households that have difficulties in paying water and gas fees due to the epidemic are exempted from arrears and liquidated damages incurred during the epidemic. (Responsible unit: people's governments of all districts and cities)
To sum up, in order to thoroughly implement the decision-making arrangements of the CPC Central Committee and the State Council and the work requirements of the provincial party committee and government, persist in striving for progress while maintaining stability, make overall plans for epidemic prevention and control and economic and social development, and make greater efforts to help small and medium-sized enterprises, especially small and medium-sized enterprises in the service industry and individual industrial and commercial households tide over the difficulties and resume development, this policy and measure is formulated.
Legal basis: "Several policies and measures on effectively coping with epidemic situation and helping small and medium-sized enterprises solve problems"